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मध्यप्रदेश राजपत्र
(असाधारण )
प्राधिकार से प्रकाशित
क्रमांक 114]
भोपाल , शुक्रवार, दिनांक 26 फरवरी 2021- फाल्गुन 7, शक 1942
विधि और विधायी कार्य विभाग
भोपाल , दिनांक 26 फरवरी 2021
क्र. 3085-108 - इक्कीस-अ-(प्रा. ) .- भारत के संविधान के अनुच्छेद 348 के खण्ड ( 3 ) के अनुसरण में , मध्यप्रदेश मोटर स्पिरिट उपकर ( संशोधन ) विधेयक, 2021 ( क्रमांक 5 सन् 2021 ) का अंग्रेजी अनुवाद राज्यपाल के प्राधिकार से एतद्वारा प्रकाशित किया जाता है.
मध्यप्रदेश के राज्यपाल के नाम से तथा आदेशानुसार , आर. पी. गुप्ता, अवर सचिव.
227 मध्यप्रदेश राजपत्र , दिनांक 26 फरवरी 2021
228
MADHYA PRADESH BILL
No. 5 OF 2021
THE MADHYA PRADESH MOTOR SPIRIT UPKAR ( SANSHODHAN ) VIDHEYAK, 2021 A Bill further to amend the Madhya Pradesh Motor Spirit Upkar Adhiniyam , 2018 .
Be it enacted by the Madhya Pradesh Legislature in the Seventy- second Year of the Republic of India , as follows :-
Short title and commencement .
1. (1 ) This Act may be called the Madhya Pradesh Motor Spirit Upkar (Sanshodhan) Adhiniyam, 2021 .
(2) The provisions of this Act shall come into force from such date, as the State Government may, by notification in the Gazette , appoint .
Amendment of Section 2 .
2. For clause ( f) of sub - section ( 1 ) of section 2 of the Madhya Pradesh Motor Spirit Upkar Adhiniyam , 2018 (No. 11 of 2018 ) , the following clause shall be substituted , namely:-
"(f) taxable turnover " in relation to a dealer , means that part of the dealer's turnover which remains after deducting therefrom,-
(i) the sale price of Motor Spirit purchased from a registered dealer where cess is payable by the selling dealer on such sale made to the purchasing dealer;
(ii) amount collected by the way of cess under section 3 or the amount received at by applying the following formula;
Rate of cess x Turnover obtained after deducting the sale price under clause ( i ) , if any
(100+ Rate of cess )
Proveded that no deductions on the basis of the above formula , shall be made if the amount by way of the cess collected by a registered dealer , in accordance with the provisions of this Act . has been otherwise deducted from the turnover; "
Repeal and saving.
3. ( 1 ) The Madhya Pradesh Motor spirit upkar ( Sanshodhan ) Adhyadesh . 2021 ( No. 4 of 2021 ) is hereby repealed .
(2) Notwithstanding the repeal of the said Ordinance , anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act .
STATEMENT OF OBJECTS AND REASONS
In order to remove ambiguity in imposition of cess at first point and to neutralize cascading effect , it has become imperative to make amendments in the definition of " taxable turnover " so that cess is not collected on cess amount , therefore, to facilitate taxpayers , it is proposed to amend the Madhya Pradesh Motor Spirit Upkar Adhiniyam , 2018 (No. 11 of 2018 ) suitably.
2. As the matter was urgent and the Legislative Assembly was not in session , the Madhya Pradesh Motor Spirit Upkar ( Sanshodhan ) Adhyadesh , 2021 ( No. 4 of 2021 ) was promulgated for the purpose. It is now proposed to replace the said ordinance by an Act of the State Legislature without any modification .
3. Hence this Bill .
Bhopal :
JAGDISH DEVRA Member- in- Charge .
Dated the 12th February , 2021
नियंत्रक, शासकीय मुद्रण तथा लेखन सामग्री, मध्यप्रदेश द्वारा शासकीय केन्द्रीय मुद्रणालय, भोपाल से मुद्रित तथा प्रकाशित- 2021.